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DRS. HILL & THOMAS CO. v. UNITED STATES

No. 17669.

392 F.2d 204 (1968)

DRS. HILL & THOMAS CO., an Ohio Corporation, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

March 26, 1968.

Attorney(s) appearing for the Case

W. Dean Hopkins, Cleveland, Ohio, H. Guy Hardy, Bert W. Moyar, McDonald, Hopkins & Hardy, Cleveland, Ohio, on brief, for appellant.

Richard C. Pugh, Department of Justice, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Deene R. Goodlaw, Attorneys, Department of Justice, Washington, D. C., on brief; Merle M. McCurdy, U. S. Atty., Bernard J. Stuplinski, Asst. U. S. Atty., Cleveland, Ohio, of counsel, for appellee.

Before EDWARDS, CELEBREZZE and McCREE, Circuit Judges.

PER CURIAM.

This is a tax case in which appellant seeks to raise the question of the validity or invalidity of Treasury Regulation 301.7701-2. This Regulation, effective in 1965,1 if valid, rules out the taxation of plaintiff company as a corporation. The net effect would be to allow the income to flow through to the doctors who are shareholders. The ultimate effect would be to require their taxation on a partnership basis.

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